https://www.taxtmi.com/caselaws?id=62448 The appeal limitation issue turned on whether filing by registered post counted as valid presentation and whether holidays extended the last date. The assessment order was received on 16 December 1976, the prescribed period expired on 17 March 1976, and 17 March and 18 March were holidays. As the appeal petition had been sent by registered post on 13 March 1976, that posting was treated as a valid mode of filing and the date of posting was accepted as the date of presentation. The first appeal was therefore not barred by limitation, and the rejection on that ground could not stand. en-us Tue, 04 Apr 1978 00:00:00 +0530 Thu, 19 May 2022 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62448 The appeal limitation issue turned on whether filing by registered post counted as valid presentation and whether holidays extended the last date. The assessment order was received on 16 December 1976, the prescribed period expired on 17 March 1976, and 17 March and 18 March were holidays. As the appeal petition had been sent by registered post on 13 March 1976, that posting was treated as a valid mode of filing and the date of posting was accepted as the date of presentation. The first appeal was therefore not barred by limitation, and the rejection on that ground could not stand. Case-Laws VAT and Sales Tax Tue, 04 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62448